Sagar S Gupta & Co.
Chartered Accountants & Forensic Auditors
Website: https://www.cassgc.com/
1. Introduction
Sagar S Gupta & Co., Chartered Accountants & Forensic Auditors (“we”, “us”, “our” or “the Firm”), is committed to respecting the privacy and protecting the personal information of visitors to our website, prospective clients, existing clients and other individuals who communicate with us.
This Privacy Policy explains how we may collect, receive, use, store, disclose and protect personal information in connection with our website, professional services and related communications.
Our services include, among others, Chartered Accountancy services, GST consultancy and litigation, Income Tax advisory, statutory and tax audits, forensic audit, due diligence, TDS compliance, EPF and ESIC compliance, company and business compliance, and related professional services.
By using our website or voluntarily providing information to us, you acknowledge this Privacy Policy, subject to any consent or other legal requirement applicable to the particular processing activity.
2. Information We May Collect
Depending on how you interact with our website or engage our professional services, we may collect the following categories of information:
2.1 Personal and Contact Information
- Name and designation.
- Email address and telephone or mobile number.
- Business name, organisation name and professional details.
- Correspondence address and other contact information provided by you.
- Information submitted through website enquiry forms or other communication channels.
2.2 Business and Professional Information
Where relevant to an enquiry or engagement, we may collect information concerning your business activities, nature of business, entity type, registrations, compliance requirements and other information necessary to understand your professional requirements.
2.3 Tax, Accounting and Financial Information
For providing our professional services, we may receive information such as PAN, GSTIN, financial statements, accounting records, invoices, bank statements, tax returns, statutory records, audit documents, payroll information and other supporting documents.
Such information is collected or processed only where relevant to the requested service, subject to applicable law and the terms of the relevant professional engagement.
2.4 Technical and Usage Information
When you visit our website, certain technical information may be collected automatically by our hosting provider or other website technologies, where enabled. This may include:
- Internet Protocol (IP) address.
- Browser type and operating system.
- Device and website usage information.
- Pages visited, referring pages and approximate visit timestamps.
- Security logs and diagnostic information.
The availability and nature of such information depend on the website’s configuration and the services used.
3. How We Collect Information
We may collect information:
- Directly from you through website enquiry forms, emails, telephone calls, meetings or other communications.
- From documents and records voluntarily provided to us for professional services.
- From authorised representatives, employers, businesses or other persons acting on your behalf, where appropriate.
- From public records, government portals or other lawful sources where relevant to a professional assignment.
- Automatically through server logs, cookies or analytics technologies, where these are implemented on our website.
We endeavour to collect information that is reasonably relevant to the purpose for which it is required.
4. Purpose of Collection and Use
We may use the information collected for the following purposes:
- Responding to enquiries and requests for information.
- Providing, administering and managing professional services.
- Preparing and reviewing tax returns, financial statements, audit reports, reconciliations and other professional documents.
- Assisting with GST, Income Tax, TDS, EPF, ESIC and other applicable compliance requirements.
- Communicating with clients regarding assignments, documentation, deadlines and deliverables.
- Performing verification, reconciliation, audit, due diligence and other authorised professional procedures.
- Maintaining professional records, engagement documentation, billing records and related correspondence.
- Improving website functionality, security and user experience.
- Preventing spam, fraud, unauthorised access and misuse of our website.
- Complying with legal, regulatory, professional and record-retention obligations.
- Establishing, exercising or defending legal rights where necessary.
We will not knowingly use personal information for purposes materially unrelated to the stated purposes without an appropriate lawful basis.
5. Confidentiality of Client Information
We recognise that accounting, taxation, audit and financial advisory assignments may involve confidential commercial, financial and personal information.
Subject to applicable law, professional obligations and the terms of the relevant engagement, we take reasonable measures to restrict access to such information to persons who require it for authorised professional or administrative purposes.
We do not intend to make confidential client records publicly available or use them for unrelated promotional purposes.
Clients should avoid submitting sensitive financial, identity or tax documents through public website forms unless the channel is expressly intended and reasonably appropriate for that purpose. Where necessary, we may arrange an alternative document-submission method.
6. Cookies and Similar Technologies
Our website may use cookies or similar technologies, depending on its technical configuration, for purposes such as:
- Enabling essential website functions.
- Maintaining website security and performance.
- Remembering user preferences.
- Understanding website traffic and usage, where analytics tools are enabled.
Third-party services integrated into the website may also use their own cookies or similar technologies, subject to their respective settings and policies.
You may be able to manage or disable cookies through your browser settings. Disabling certain cookies may affect some website functionality.
Where legally required, we will obtain appropriate consent before using non-essential cookies or similar technologies.
7. Disclosure and Sharing of Information
We do not intend to sell personal information to third parties.
We may disclose or make information available, where necessary and lawful, to the following categories of recipients:
7.1 Service Providers
Website hosting providers, IT support providers, email service providers, document-management providers and other vendors who assist us in operating our website or delivering services.
7.2 Professional and Business Representatives
Authorised employees, associates, consultants or other professional service providers involved in an assignment, subject to applicable confidentiality and data-protection obligations.
7.3 Government and Regulatory Authorities
Relevant tax authorities, statutory bodies, courts, law-enforcement agencies and other competent authorities where disclosure is required or permitted by applicable law or a lawful order.
7.4 Client-Authorised Recipients
Banks, lenders, business partners, government departments, auditors, legal advisers or other recipients where disclosure is authorised by the client or necessary for the requested professional service.
7.5 Business or Legal Transactions
Where relevant, information may be disclosed in connection with a lawful restructuring, transfer or other transaction involving the relevant business or professional operations, subject to applicable legal requirements and appropriate safeguards.
We seek to limit disclosures to information reasonably necessary for the relevant purpose.
8. Third-Party Websites and Services
Our website may contain links to third-party websites, government portals, professional resources or external services.
These third parties operate independently and may have their own privacy policies, security practices and terms of use. We do not control their privacy practices.
Visitors are encouraged to review the applicable policies before submitting personal information through third-party websites or services.
9. Data Security
We take reasonable technical, organisational and administrative measures, appropriate to the nature of the information and the circumstances, to help protect information against unauthorised access, disclosure, alteration, loss or misuse.
Such measures may include access restrictions, appropriate password practices, secure transmission methods, system maintenance and other safeguards, where implemented.
However, no website, electronic transmission or storage system can be guaranteed to be completely secure. We therefore cannot guarantee absolute security of information transmitted or stored electronically.
If you suspect unauthorised access to information you have provided to us, please contact the Firm promptly.
10. Data Retention
We retain personal information for the period reasonably necessary to fulfil the purposes for which it was collected, provide the requested services, maintain appropriate professional records and comply with applicable legal, regulatory, accounting and professional obligations.
The applicable retention period may vary according to the nature of the information, the services provided, ongoing assignments, disputes, statutory requirements and other legitimate purposes.
When information is no longer required, we will take appropriate steps to delete, anonymise or otherwise dispose of it, subject to applicable legal requirements, legitimate retention needs and technical limitations such as routine backups.
11. Your Privacy Rights and Requests
Subject to applicable law and the circumstances of the processing, you may contact us to request:
- Information about personal data relating to you that we process.
- Correction of inaccurate or incomplete personal information.
- Erasure of personal information where legally applicable.
- Withdrawal of consent where processing is based on consent.
- Assistance with other rights available under applicable data-protection law.
We may need to verify your identity and clarify the scope of a request before acting on it.
A request for deletion may be subject to lawful record-retention obligations, ongoing professional assignments, legal claims or other applicable exceptions. We will address requests in accordance with the law applicable to the particular information and processing activity.
12. Communication and Marketing
We may contact you in connection with enquiries, ongoing assignments, requested services, documentation requirements, billing, compliance deadlines and other relevant professional matters.
Where we send optional newsletters, updates or promotional communications, we will follow applicable consent and communication requirements. You may request to stop receiving optional communications, subject to communications that we are legally or professionally required to provide.
13. Children’s Privacy
Our website and professional services are primarily intended for businesses, professionals and individuals seeking accounting, taxation or related services.
We do not knowingly seek to collect children’s personal information through the website except where appropriate for a lawful and legitimate professional purpose. Where applicable law requires parental, guardian or other authorised consent, the relevant requirements will be followed.
14. Applicable Laws
We intend to handle personal information in accordance with applicable Indian laws and regulations, as relevant to the circumstances, including the Digital Personal Data Protection Act, 2023, to the extent applicable and in force, the Information Technology Act, 2000 and applicable rules, together with other relevant legal, regulatory and professional requirements.
The applicability of particular provisions may depend on the nature of the information, the processing activity, the parties involved and the law in force at the relevant time.
Nothing in this Privacy Policy is intended to exclude any right or obligation that cannot lawfully be excluded.
15. Changes to This Privacy Policy
We may revise this Privacy Policy from time to time to reflect changes in our services, website functionality, information-handling practices or applicable legal requirements.
The updated version will be published on our website with a revised “Last Updated” date. Where required by applicable law, we will provide notice or obtain consent for material changes.
Visitors are encouraged to review this page periodically.
16. Contact Us
For questions, concerns, correction requests or other matters relating to this Privacy Policy, please contact:
Sagar S Gupta & Co.
Chartered Accountants & Forensic Auditors
Website: https://www.cassgc.com/
Office: Shivpur, Varanasi, Uttar Pradesh, India.